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Current through October 23, 2012
The property situated in square 185 in the City of Washington, District of Columbia, described as lots 32 and 33, owned, occupied, and used by the American Legion, and the property situated in square 763 in the District of Columbia, described as lot 01, owned, occupied, and used by the Kenneth H. Nash Post # 8 American Legion, are hereby exempt from all taxation so long as these same properties continue to be so owned and occupied, and not used for commercial purposes, subject to the provisions of § 47-1002, providing for exemptions of church and school properties.
(June 13, 1934, 48 Stat. 953, ch. 493; enacted, Apr. 9, 1997, D.C. Law 11- 254, § 2, 44 DCR 1575; Oct. 16, 1998, D.C. Law 12-168, § 2, 45 DCR 5185.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-1035.
1973 Ed., § 47-828.
Emergency Act Amendments
For temporary amendment of section, see § 2 of the Kenneth H. Nash Post #8 American Legion Real Property Tax Exemption Relief Emergency Act of 1996 (D.C. Act 11-477, January 9, 1997, 44 DCR 622).
Legislative History of Laws
Law 12-168, the "Kenneth H. Nash Post # 8 American Legion Real Property Tax Exemption and Equitable Real Property Tax Relief Act of 1998," was introduced in Council and assigned Bill No. 12-412, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 2, 1998, and June 16, 1998, respectively. Signed by the Mayor on July 8, 1998, it was assigned Act No. 12-411 and transmitted to both Houses of Congress for its review. D.C. Law 12-168 became effective on October 16, 1998.
